List tax regimes · Ownrecord docs

Lists the regimes of the Jurisdiction Knowledge Base as loaded. A regime is a set of rules for one jurisdiction and seller situation, for example HR_DOMESTIC, EU_OSS_UNION or US_SALES_TAX:TX: who it applies to, the registration threshold (money as integer micros), grace rules, evidence and place-of-supply rules, and how to register. Each has its record meta (status, confidence, open questions, sources).

Filter by jurisdictionId (regimes that cover it or live in its folder) or status (one or several). Sorted by ID; paginate with limit (1–100, default 50) and starting_after (the previous next_cursor).

At a glance

REST: GET /api/v1/tax/knowledge/regimes
MCP tool: knowledge_regimes_list
Operation ID: knowledge.regimes.list
Scope: Platform
Permission: tax_knowledge:read
Risk tier: read
Dry run: Not supported
Idempotency: Not needed (read only)
Modes: Test and live
Pagination: limit (at most 100) and starting_after
Authentication: API key with the tax_knowledge:read scope
Since: M3

Request

Query parameters

Field	Type	Required
`jurisdictionId`	string	No
`status`	one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired` or array of one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired`	No
`limit`	integer (1 to 100)	No
`starting_after`	string	No

Response

200 OK with a JSON object, a page of the list (newest first):

Field	Type	Description
`object`	`"list"`
`data`	array of object
`data[].id`	string
`data[].object`	`"regime"`
`data[].version`	string
`data[].name`	string
`data[].jurisdictionIds`	array of string
`data[].appliesTo`	object
`data[].appliesTo.sellerEstablishment`	one of `in`, `outside`, `any`, `in_eu_other_ms`, `outside_eu`
`data[].appliesTo.customerType`	one of `b2c`, `b2b`, `both`
`data[].appliesTo.taxCategories`	array of string
`data[].threshold`	object
`data[].threshold.amount`	object
`data[].threshold.amount.amount`	integer string
`data[].threshold.amount.currency`	string
`data[].threshold.measure`	one of `sales_in_jurisdiction`, `eu_cross_border_b2c`, `worldwide_turnover`, `transactions_in_jurisdiction`, `sales_or_transactions`
`data[].threshold.window`	one of `calendar_year_current_or_previous`, `rolling_12_months`, `calendar_year_previous`, `base_period_two_years_prior`, `current_or_previous_12_months`
`data[].threshold.transactionCount`	integer
`data[].threshold.whatCounts`	string
`data[].threshold.amountInclusive`	boolean
`data[].zeroThreshold`	boolean
`data[].grace`	object
`data[].grace.rule`	one of `none`, `days_after_trigger`, `nth_day_of_following_month`, `before_first_sale`, `end_of_following_month`
`data[].grace.days`	integer
`data[].grace.nthDay`	integer
`data[].grace.effectiveFrom`	string
`data[].collectBeforeRegistration`	boolean
`data[].b2bReverseChargeNoRegistration`	boolean
`data[].b2bChargeWhenRegistered`	boolean
`data[].rounding`	one of `half_up`, `half_even`, `half_down`, `up`, `down`
`data[].requiresFiscalRepresentative`	boolean
`data[].requiresLocalAgent`	boolean
`data[].securityDeposit`	string
`data[].evidence`	object
`data[].evidence.requiredNonConflicting`	integer
`data[].evidence.acceptedTypes`	array of one of `billing_address`, `ip_country`, `card_bin_country`, `bank_country`, `phone_country`, `self_declared`
`data[].evidence.conflictPolicy`	one of `majority`, `billing_address_wins`, `hold_for_review`
`data[].supplyRules`	array of object
`data[].supplyRules[].taxCategoryId`	string
`data[].supplyRules[].customerType`	one of `b2c`, `b2b`, `both`
`data[].supplyRules[].placeOfSupply`	one of `customer_location`, `supplier_establishment`, `not_supported`
`data[].registration`	object
`data[].registration.method`	string
`data[].registration.portalUrl`	string
`data[].registration.identityRequirements`	string
`data[].registration.typicalProcessingDays`	integer
`data[].registration.prerequisites`	array of object
`data[].registration.prerequisites[].code`	string
`data[].registration.prerequisites[].description`	string
`data[].registration.prerequisites[].leadTimeDays`	integer
`data[].registration.packetFields`	array of object
`data[].registration.packetFields[].label`	string
`data[].registration.packetFields[].ownrecordField`	string
`data[].registration.packetFields[].required`	boolean
`data[].registration.packetFields[].notes`	string
`data[].registration.playbookId`	string
`data[].filingSpecId`	string
`data[].validFrom`	string
`data[].validTo`	string
`data[].meta`	object
`data[].meta.status`	one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired`
`data[].meta.fixture`	boolean
`data[].meta.confidence`	one of `high`, `medium`, `low`
`data[].meta.sourceIds`	array of string
`data[].meta.openQuestions`	integer (at least 0)
`data[].meta.unsupportedRules`	integer (at least 0)
`data[].meta.blockingUnsupportedRules`	integer (at least 0)
`data[].meta.reviewedBy`	string
`data[].meta.reviewedAt`	string
`data[].meta.verifiedBy`	string
`data[].meta.verifiedAt`	string
`data[].meta.nextReviewBy`	string
`data[].meta.knowledgeRef`	object
`data[].meta.knowledgeRef.path`	string
`data[].meta.knowledgeRef.commit`	string
`has_more`	boolean
`next_cursor`	string or null

Examples

Croatia's regimes

HTTP

GET /api/v1/tax/knowledge/regimes?jurisdictionId=HR
Authorization: Bearer or_test_…

Response (200):

JSON

{
  "object": "list",
  "data": [
    {
      "id": "HR_DOMESTIC",
      "object": "regime",
      "version": "6f1d2a9c0b3e4d58",
      "name": "Croatian VAT (domestic)",
      "jurisdictionIds": ["HR"],
      "appliesTo": {
        "sellerEstablishment": "in",
        "customerType": "both"
      },
      "threshold": {
        "amount": {
          "amount": "60000000000",
          "currency": "EUR"
        },
        "measure": "sales_in_jurisdiction",
        "window": "calendar_year_current_or_previous"
      },
      "zeroThreshold": false,
      "grace": {
        "rule": "days_after_trigger",
        "days": 8
      },
      "collectBeforeRegistration": false,
      "b2bReverseChargeNoRegistration": false,
      "b2bChargeWhenRegistered": false,
      "rounding": "half_up",
      "requiresFiscalRepresentative": false,
      "requiresLocalAgent": false,
      "evidence": {
        "requiredNonConflicting": 1,
        "conflictPolicy": "billing_address_wins"
      },
      "supplyRules": [
        {
          "taxCategoryId": "saas",
          "customerType": "both",
          "placeOfSupply": "supplier_establishment"
        }
      ],
      "registration": {
        "method": "online",
        "portalUrl": "https://e-porezna.porezna-uprava.hr",
        "prerequisites": [
          {
            "code": "oib",
            "description": "A Croatian personal identification number (OIB)"
          }
        ],
        "packetFields": [
          {
            "label": "Legal name",
            "ownrecordField": "entity.legalName",
            "required": true
          }
        ],
        "playbookId": "HR/playbooks/HR_DOMESTIC-registration.md"
      },
      "validFrom": "2013-07-01",
      "meta": {
        "status": "reviewed",
        "fixture": false,
        "confidence": "high",
        "sourceIds": ["HR:S1", "HR:S4"],
        "openQuestions": 0,
        "unsupportedRules": 0,
        "blockingUnsupportedRules": 0,
        "reviewedBy": "Ana Horvat",
        "reviewedAt": "2026-10-10",
        "nextReviewBy": "2027-04-13",
        "knowledgeRef": {
          "path": "data/tax/knowledge/jurisdictions/HR/regimes/HR_DOMESTIC.yaml",
          "commit": "1c14b2ec912aca347dd518b2044096f3b5d8eef1"
        }
      }
    }
  ],
  "has_more": false,
  "next_cursor": null
}

Errors

Code	HTTP status	When	What to do
`validation_failed`	400	A filter or the page size is invalid.	Fix the fields listed in `details.issues` and send the request again.
`permission_denied`	403	Your credentials can't read tax knowledge.	Ask an organization owner or admin for a role or scope that allows this action.

It can also return these common errors: api_version_unsupported, authentication_required, api_key_invalid, resource_not_found, dry_run_not_supported, rate_limited, internal_error.

At a glance#

Request#

Query parameters#

Response#

Examples#

Croatia's regimes#

Errors#